83 DTR 88 (Del) CIT v. D.D. Gears Ltd. (extracted

75 ITD 1Income Tax Appellate Tribunal2000#4877 most cited

What is 83 DTR 88 (Del) CIT v. D.D. Gears Ltd. (extracted authority for?

Seized documents must be read as they are presented, meaning their contents should be taken at face value without further interpretation or assumption.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

83 DTR 88 · CIT v. D.D. Gears Ltd. · section 132(4) · seized documents · presumption · burden of proof · interpretation of seized material · income tax assessment

Sections most often in play

Section 292CSection 132(4A)Section 132Section 132(4)Section 131Section 133ASection 143(2)Section 143(3)

Issues it is cited on

section 181section 114(e)section 23(3)section 132(4a)section 38percentage completion methodsection 131(1a)section 292ccircle ratesection 91preponderance of probabilitysection 132(1)

Judgments citing 83 DTR 88 (Del) CIT v. D.D. Gears Ltd. (extracted

Deputy Commissioner of Income-Tax vs. Pinnacle Constro & Eco Home Pvt. Ltd., Pune

In the result, all the four appeals by the Revenue are dismissed

ITA 1261/PUN/2016[2008-09]Status: DisposedITAT Pune12 Oct 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Suhas P. BoraFor Respondent: Ms. Sabhana Parveen
Section 132Section 145Section 153C

…iton Pvt. Ltd. (supra). The Tribunal after placing reliance on the decisions rendered in the cases of Dhanvarsha Builders & Developers (P) Ltd. Vs. Deputy Commissioner of Income Tax (supra) and Golani Bros. Vs. Assistant Commissioner of Income Tax reported as 75 ITD 1 (Pune) held as under : “6. We have heard the parties and perused the record. There is no dispute in this case that the un-recorded entries of cash receipts found were in respect of the sale of the flats. In sum and substance, it was forming the part of the sale consideration of the flats. The names of the buyers of the flats are also available on re…

Deputy Commissioner of Income-Tax vs. Pinnacle Constro & Eco Home Pvt. Ltd., Pune

In the result, all the four appeals by the Revenue are dismissed

ITA 1260/PUN/2016[2007-08]Status: DisposedITAT Pune12 Oct 2018AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Suhas P. BoraFor Respondent: Ms. Sabhana Parveen
Section 132Section 145Section 153C

…iton Pvt. Ltd. (supra). The Tribunal after placing reliance on the decisions rendered in the cases of Dhanvarsha Builders & Developers (P) Ltd. Vs. Deputy Commissioner of Income Tax (supra) and Golani Bros. Vs. Assistant Commissioner of Income Tax reported as 75 ITD 1 (Pune) held as under : “6. We have heard the parties and perused the record. There is no dispute in this case that the un-recorded entries of cash receipts found were in respect of the sale of the flats. In sum and substance, it was forming the part of the sale consideration of the flats. The names of the buyers of the flats are also available on re…

Mohan Dairy vs. DCIT, Circle

In the result, the additional legal ground No

ITA 4979/DEL/2004[1998-1999]Status: DisposedITAT Delhi30 Oct 2015AY 1998-1999

Bench: Shri J. Sudhakar Reddy Before Shri J. Sudhakar Reddy & Before Shri J. Sudhakar Reddy Before Shri J. Sudhakar Reddy & Shri Chandra Mohan Garg Shri Chandra Mohan Gargshri Chandra Mohan Garg Shri Chandra Mohan Garg

Section 143(2)

…d assumption of jurisdiction for framing assessment. Reliance has been placed on following orders/judgments :- (i) Whirlpool India Holdings Ltd., 1 SOT 165 (Delhi). (ii) Worldwide Exports Pvt.Ltd., 272 ITR 162 (Delhi). (iii) Bhagat Singh Vs. Virender Singh – 75 ITD 1 (Delhi)(TM). (iv) Shri Sidh & Co. – 194 ITR 747 (All). (v) Baikunth Nath Singhal – 89 ITD 109 (Agra). (vi) Vipan Khanna – 255 ITR 220 (P&H). 4 ITA-4979/Del/2004 & 2 others (vii) CBDT Circular No.549 dated 31.10.1989 (Para 5.13). (viii) Rakesh S. Mardia – 74 TTJ 836 (Ahd.). (ix) P. Abdul Kadar Hamza – 246 ITR 14 (Ker.). (x) Maximma Systems Ltd. – 1…

ACIT, Circle vs. Mohan Dairy

In the result, the additional legal ground No

ITA 4934/DEL/2004[1998-1999]Status: DisposedITAT Delhi30 Oct 2015AY 1998-1999

Bench: Shri J. Sudhakar Reddy Before Shri J. Sudhakar Reddy & Before Shri J. Sudhakar Reddy Before Shri J. Sudhakar Reddy & Shri Chandra Mohan Garg Shri Chandra Mohan Gargshri Chandra Mohan Garg Shri Chandra Mohan Garg

Section 143(2)

…d assumption of jurisdiction for framing assessment. Reliance has been placed on following orders/judgments :- (i) Whirlpool India Holdings Ltd., 1 SOT 165 (Delhi). (ii) Worldwide Exports Pvt.Ltd., 272 ITR 162 (Delhi). (iii) Bhagat Singh Vs. Virender Singh – 75 ITD 1 (Delhi)(TM). (iv) Shri Sidh & Co. – 194 ITR 747 (All). (v) Baikunth Nath Singhal – 89 ITD 109 (Agra). (vi) Vipan Khanna – 255 ITR 220 (P&H). 4 ITA-4979/Del/2004 & 2 others (vii) CBDT Circular No.549 dated 31.10.1989 (Para 5.13). (viii) Rakesh S. Mardia – 74 TTJ 836 (Ahd.). (ix) P. Abdul Kadar Hamza – 246 ITR 14 (Ker.). (x) Maximma Systems Ltd. – 1…